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Finance Act 1984
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- UK Public General Acts
- 1984 c. 43
- SCHEDULE 14
- Tax referable to attributed...
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Tax referable to attributed gains
3Any reference in this Schedule to the tax referable to an attributed gain is a reference to the amount determined by multiplying the total capital gains tax on chargeable gains accruing to the beneficiary in the relevant year of assessment by a fraction—
(a)of which the numerator is the amount of the attributed gain; and
(b)the denominator is the total of the chargeable gains accruing to the beneficiary in the relevant year of assessment.
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